5. June 2023
On 2 June the European Financial Reporting Advisory Group (EFRAG) published its preliminary views on the ISSB’s consultation on future Agenda Priorities as well as on the ISSB’s proposed methodology for enhancing the international applicability of the SASB Standards. Read more
2. June 2023
The International Accounting Standards Board (IASB) has proposed amendments to the IFRS for SMEs Standard to align with similar amendments to IAS 12 Income Taxes. Read more
30. May 2023
Today, the IASB has published a consultation document (“Request for Information”) as next step of its Post-Implementation Review of IFRS 9, Part 2: Impairment. Read more
30. May 2023
The results of the 16th meeting of the Sustainability Reporting Technical Committee are available for download. Read more
25. May 2023
Today, the IASB have published Amendments to IAS 7 and IFRS 7. These amendments add to existing disclosure requirements about an entity’s supplier finance arrangements. Read more
23. May 2023
The International Accounting Standards Board (IASB) has today issued amendments to IAS 12 Income Taxes. The amendments aim to provide temporary relief from accounting for deferred taxes arising from the implementation of the Pillar Two Model Rules published by the Organisation for Economic Co-operation and Development (OECD). Read more
19. May 2023
The ASCG participated in a survey of national standard setters by the IFRS Interpretations Committee on the scope of IFRS 9 Financial Instruments on contracts for the purchase or sale of a non-financial item. Read more
17. May 2023
The DRSC will hold a public discussion on the current ISSB consultations on 28 June 2023 (10am-1.15pm, event language is German) and invites all interested parties to register for this web-based even Read more